Issues related to levy of service tax on the services provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India to the customs station in India https://www.taxtmi.com/circulars?id=55802 The exemption for sea carriage services by persons in non taxable territories was withdrawn and liability to pay service tax is placed on the importer of goods; an alternate mechanism permits payment calculated on the customs value of imported goods with applicable cesses, the point of taxation is the bill of lading date at port of export, and importers who pay may claim Cenvat credit on the basis of the challan. en-us Thu, 13 Apr 2017 00:00:00 +0530 Sat, 15 Apr 2017 10:18:00 +0530 TaxTMI RSS Generator Issues related to levy of service tax on the services provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India to the customs station in India https://www.taxtmi.com/circulars?id=55802 The exemption for sea carriage services by persons in non taxable territories was withdrawn and liability to pay service tax is placed on the importer of goods; an alternate mechanism permits payment calculated on the customs value of imported goods with applicable cesses, the point of taxation is the bill of lading date at port of export, and importers who pay may claim Cenvat credit on the basis of the challan. Circulars Service Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55802